Reflections on the articulation of sanctions in the application of tax legislation: a comparative approach between France and Morocco

Abstract

Tax fraud, a common practice in all tax systems, poses major challenges in terms of coordinating tax and criminal sanctions. Despite the reforms undertaken, Morocco continues to combat this scourge with mixed results, raising the need to draw inspiration from the experiences of France. Although tax laws differ, similarities have emerged, providing fertile ground for a comparative approach.

Studies carried out in France have demonstrated the positive impact of the European jurisdictions' framework on the articulation of tax and criminal proceedings, in contrast to Morocco, where ambiguity persists in this framework.

This article explores the issues linked to the articulation of tax and criminal sanctions in the two countries, analyzes the current legal frameworks and formulates recommendations for a significant improvement in the treatment of tax fraud in a constantly evolving international context.

Keywords:  tax fraud, double penalties, criminal and fiscal sanctions, cumulative penalties, comparative law.

JEL Classification : K3

Paper type : Theoretical Research